Porsche 2009 Annual Report Download - page 241

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241
The principal risk variable for measurement of the options held by Porsche SE for the re-
maining shares in Porsche Zwischenholding GmbH is the enterprise value in each case and the
executive board’s assessment of the probability that they will be exercised. Effects on profit or loss
arising from a change in the risk variables are presented in section 4.2.3 within this note.
The input factor volatility was changed to determine the sensitivity of fair value of the cash-
settled options relating to Volkswagen AG shares. If the period used to determine volatility had been
30 days shorter, profit or loss would have been €1 million lower, whereas if the period had been 30
days longer, profit or loss would have been €1 million higher.
The carrying amounts of financial assets and liabilities are allocated to the measurement categories
in accordance with IAS 39 as follows:
Carrying amounts
31/7/2010 31/7/2009 thereof
€ million
continuing
operations
Financial assets at fair value through profit or loss 311 1,411 770
Designated upon initial recognition (FVtPL) 0 32 0
Held for trading (HfT) 311 1,379 770
Held to maturity investments (HtM) 0 0 0
Loans and receivables (LaR) 4,919 78,476 2,171
Available-for-sale financial assets (AfS) 0 4,043 0
Financial liabilities at fair value through profit or loss 417 2,530 1,889
Designated upon initial recognition (FVtPL) 0 0 0
Held for trading (HfT) 417 2,530 1,889
Financial liabilities measured at amortized cost (FLAC) 10,984 104,948 10,859